Small Operator: Residential Host or Parking Operator

Small Operator: Residential Host or Parking Operator

Has total gross revenue of less than $40,000 annually from residential rent and parking operations combined at any one given property location and a total combined revenue from all parking and residential rental operations within San Francisco of $250,000 or less per year.

For Hotels Rooms and Short Term Residential Rentals: Collects 14% tax on the rental amount that they charge their customer and remits taxes to the City annually. This tax is paid by the customer, so the customer will be charged 14% on top of the listed rental fee.

For Parking Operators: Collects 25% tax on the rental amount charged to the customer and remits taxes to the City annually.

Small Operators do not need a Certificate of Authority or parking bond, and file and pay parking taxes annually by January 31st for the prior calendar year.

All San Francisco businesses - even the small ones - must register with the Treasurer and Tax Collector. Operators who have a Business Registration Certificate can apply online to be a “Small Operator”. Small Operators can file the TOT on an annual basis rather than monthly, and do not need a Certificate of Authority (COA).

A Small Operator designation allows for:

Annual filing of Parking Tax, Transient Occupancy Tax and other fees by January 31st

An exemption from the Certificate of Authority (COA) requirements

An exemption from paying the Revenue Control Equipment Compliance Fee for Parking Tax operators

Submit a service request. A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.